The semiconductor integrated circuit (IC) industry has experienced rapid growth. Technological advances in IC materials and design have produced generations of ICs, where each generation has smaller and more complex circuits than the previous generation. One strategy that has been employed includes using fin field effect transistors (FinFETs). A FinFET device typically includes a fin structure in which channel and source/drain regions thereof are formed. A gate is formed over the fin structure of the FinFET device. Compared with a planar FET having a comparable size, a FinFET has less short channel effect and greater current capacity, because the FinFET has a greater surface area for forming the channel and source/drain regions.